Our experts talk about all the nuances associated with maintaining the KUDIR (Income and Expense Accounting Book), which is intended for individual entrepreneurs using “simplified” - 6. A sample of how to fill it out is published in the same article
01.08.2016Main questions regarding management of individual entrepreneurs on the simplified tax system 6%:
1. Does the book need to be certified by the tax service?
KUDIR has not been certified by the tax service since 2013. But this does not mean that the individual entrepreneur may not conduct it at all. This type of reporting documentation must be available and filled out regularly, otherwise the individual entrepreneur will face penalties.
This document must be issued upon the first request of tax officials. Such a requirement is made only in writing in certain cases, for example, an on-site inspection. But together with the simplified declaration documents, KUDIR is not submitted to tax officials for verification, which means there is no need to certify it.
2. How to conduct KUDIR correctly?
The Ministry of Finance of our state has approved a certain form of the Book of Income and Expenses, specially designed for individual entrepreneurs on a “simplified” basis with an interest rate of 6% - order No. 135n (dated 10/22/12). But this KUDIR form can be used by all individual entrepreneurs that use the simplified tax system, regardless of the object of taxation. But the rules for maintaining this type of documentation are somewhat different.
On paper:
- forms are printed;
- numbered;
- stitched;
- sealed with a seal (if the individual entrepreneur has one) and a signature.
In electronic version:
- a special program is installed;
- filling is carried out in Excel;
- at the end of the year, the completed forms are printed, stapled and certified with a signature and seal.
3. Are there any specifics for filling out section 1 of KUDIR in 2016?
Individual entrepreneurs using the “simplified” form with an interest rate of 6% often have difficulty filling out 1 section of KUDIR. Two types of income must be entered into this section:
- from implementation;
- out of implementation.
These digital indicators must be entered in column No. 4. And those incomes that are classified as non-taxable are not subject to recording at all.
In column No. 2, enter the data of the document itself on the basis of which the individual entrepreneur received a profit - its number and date of completion (for example, a cash receipt). In the case when funds are transferred directly to the current account, then the details of bank statements are entered in this column. Also, to record income, you can use invoices and various acts (for example, acceptance and transfer of property).
Column No. 3 is intended to record the content of the operation performed.
When entering the required information, it should be taken into account that all records are kept strictly in chronological order, at the time of actual receipt (this is due to the fact that the “simplified” method uses the cash method).
4. How to fill out section No. 1 KUDIR in 2016 (with samples and comments)?
Also, special attention should be paid to the situation when funds already received into the individual entrepreneur’s account need to be returned. In this option, the digital indicator is written with a minus sign in section No. 1 - column No. 4.
A certificate should be prepared for this section for those individual entrepreneurs who use the “simplified taxation” with the object of taxation “income minus expenses” - the procedure for filling out KUDIR, paragraph 2.6. For individual entrepreneurs with “simplified” and the object “income”, the digital indicator of income, namely their total amount, is entered in line 010 of the reference section.
5. Are there any nuances when filling out section No. 4 of KUDIR (for individual entrepreneurs with a simplified tax system with an interest rate of 6%)?
Section No. 4 KUDIR is intended for fixing insurance premiums. There are various graphs for this:
- No. 4 - pensions;
- No. 6 - health insurance.
Most often, such mandatory insurance premiums are paid by individual entrepreneurs at the end of the year. In this option, the digital indicator of the amount is entered into the part of the table that corresponds to the 4th quarter. However, tax reductions can only be made after the end of the reporting period.
If contributions were transferred quarterly, they are recorded accordingly. Experts consider such a warrant more profitable for individual entrepreneurs, because not only taxes at the end of the year can be reduced, but also payments on advances.
6. Is there a sample for filling out section No. 4 KUDIR with and without workers?
We offer for your reference a sample of filling out section No. 4 of KUDIR for individual entrepreneurs who work under the “simplified” system with an interest rate of 6%, without hired workers.
As part of the policy to support small and medium-sized businesses in Russia, individual entrepreneurs and legal entities operating in the state were given the opportunity, subject to certain conditions, to apply preferential tax regimes. One of these regimes is the simplified taxation system (STS). It is useful to read how taxes are paid.
It involves the exemption of a business entity from a number of mandatory payments, including taxes on income/profit, property and value added (see). The volume of tax reporting for enterprises using the simplified tax system is significantly less than for those that use the general regime; it is submitted only based on the results of the year. The tax is calculated based on income (or the positive difference between revenue and expenses) reflected in the Income and Expense Accounting Book. About how to maintain KUDIR for individual entrepreneurs and legal entities. persons, this will be discussed further in the review.
Basic principles of correct design of KUDIR
According to the provisions of Article 346.24 of the Tax Code of the Russian Federation, all entrepreneurs and companies using the simplified tax system without exception must maintain such a document. The form of the book and the rules for filling it out are approved by the Ministry of Finance of the Russian Federation.
The basic principles of maintaining KUDIR are as follows:
- business entities are required to reflect in it all business transactions sequentially, starting with the earliest;
- the basis for making entries is primary accounting documents (PDA) (see,);
- it is necessary to use a positional way of writing numbers;
- the information reflected in the document must be complete and reliable;
- even if in fact the subject does not carry out entrepreneurial activity, he is still obliged to maintain a tax accounting register (in this case, the book will be “zero”, but it must be printed and signed);
- it is not allowed to use any language other than Russian;
- sheets are subject to filing and numbering;
- a new form should be started in the new year;
- It is allowed to fill out the document in computer form;
- if KUDIR is maintained in electronic form, then based on the results of each quarter it should be printed, stapled, numbered, indicate how many pages, signed by the individual entrepreneur (or the head of the legal entity) and certified with a seal;
- It is allowed to make corrections (if they are justified) provided that the date of correction is indicated, the signature of the individual entrepreneur (or the manager of the company) and the seal are affixed.
KUDIR contains five parts, and each has its own order of filling. In 2018, a unified document form is used, established by Order of the Ministry of Finance of the Russian Federation No. 135n. The current form is available for viewing and downloading in MS-Excel format on the official web resource of the computer legal reference system “ConsultantPlus” www.consultant.ru.
The rules for maintaining this tax register are the same for business entities of all organizational forms. Differences in making entries are due to different objects of taxation. Payers reporting on income fill out the first, fourth and fifth sections. Entities taking profit into account make entries in the first, second and third sections.
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Sequence of compilation
There is nothing complicated in designing the form, especially if we are talking about an individual entrepreneur who does not carry out a significant number of business transactions. As a rule, individual entrepreneurs keep records of income and expenses independently. In organizations, an accountant is responsible for filling out the ledger.
Front page
This sheet reflects basic information about the company: legal name. persons or data personalizing the individual entrepreneur (last name, first name and patronymic), INN of the subject, checkpoint (only for legal entities), legal entity. company address or individual entrepreneur registration address, current account details in a credit institution.
At the top, the current year is indicated (the tax period in which the book is compiled) and the start date for filling out the KUDIR (the day on which the first entry was made into the register is indicated).
There is no need to fill in the “Form according to OKUD” field; in the cell “According to OKPO” legal entity. the person enters the code assigned to him by Rosstat, the individual entrepreneur leaves it free. In the “By OKEI” field the value “383” is entered, corresponding to the Russian ruble.
Mandatory line – “Object of taxation”. Here the actual object used by the payer in a “simplified” manner is designated: income or income reduced by the amount of expenses.
First section
This part of the document includes four tables, which corresponds to the number of reporting periods when taxpayers apply the “simplified” system. Data on all business transactions are entered into these forms. The following are indicated sequentially:
- record number - in the first column;
- details of the PDB that served as the basis for making the entry - in the second;
- description of the operation - in the third;
- monetary value – in the fourth/fifth.
The table ends with a summary of the quarterly results based on the values reflected in the fourth and fifth columns. In addition to the total for three months, you should indicate the total for six months, nine months and a year, summing up all the necessary indicators.
Important: record numbers in tables are entered in continuous order. For example, if the last record of the first table was numbered "25", then the first record of the second table would be numbered "26", etc.
Income, the list of which is established by Article 251 of the Tax Code of the Russian Federation, is not taken into account when calculating the tax and is not indicated in the book. These include unclaimed dividends, VAT amounts subject to deduction, pledges and deposits accepted as security for obligations, guarantee fees, etc.
The list of expenses that must be entered into the register and accepted for calculating the tax base is also limited (see Article 346.16 of the Tax Code of the Russian Federation).
The certificate for the first section is filled out exclusively by entities applying the 15% rate. It includes generalized data on income, expenses and losses.
Second section
This part includes a table consisting of sixteen columns. This table indicates only the costs associated with the purchase or creation of new fixed assets (fixed assets) or intangible assets (intangible assets).
The first column indicates the record number. In the second - the type of OS or intangible assets according to those. passport or primary accounting documents (check, invoice, etc.). The third is the day when it was paid according to the documents.
The fourth column is intended to indicate the date of submission of documents for registration of rights, if this procedure is necessary. Fifth - to reflect the date of commencement of use or acceptance for accounting.
The sixth column records the initial cost of assets and includes costs associated with their reconstruction and re-equipment, if these operations took place in the reporting period. An important point: information in this column is entered only after the documents for the created facility are transferred to the Federal Registration Chamber, its payment or the start of operation.
The seventh column is necessary to indicate the useful life of the asset, but if it was accepted for accounting. accounting at a time when the enterprise has already applied the simplified tax system, then it is skipped.
The eighth column shows the residual value of assets recorded before the enterprise switched to a simplified regime, as well as the costs of reconstruction, completion and re-equipment of property purchased or created at that time.
The ninth column indicates the number of accounting periods during which the property or asset will be used.
The tenth and eleventh columns reflect the shares of the value of the asset that are taken into account when determining costs for the tax and reporting periods, respectively. The number of periods (from the ninth column) during which the object will be used is taken into account.
The twelfth and thirteenth columns of the table must contain the amount of costs for the purchase or creation of property taken into account when calculating the tax base for the year and for each quarter in which this object is used, respectively.
The fourteenth column reflects the cost of creating/purchasing an asset, taken into account when calculating the payment in previous tax periods, and the fifteenth column reflects the amount to be written off for the same purposes in future periods.
The last column of the table is needed to indicate the date the object was deregistered.
Third section
This part of the book is filled out exclusively by those individual entrepreneurs and companies that suffered losses in past tax periods.
According to the law, when calculating the tax paid under the simplified tax system, the payer who has chosen profit as the object of taxation can reduce the tax base by the amount of losses incurred by him in the expired periods (over the last ten years). However, this rule does not apply to losses incurred during the period when the business entity applied other tax regimes or the simplified tax system “Income”.
At the top of the third section is the current year. Then the following are entered into the table sequentially:
- the total value of losses incurred in previous years;
- the amount of losses for each year;
- tax base;
- the amount deducted from the tax base;
- the amount of losses for the current year;
- the amount of losses that can be carried forward to the next period.
Fourth section
This part is intended only for taxpayers under the simplified tax system “Income”. It shows all expenses for which, according to Article 346.21 of the Tax Code of the Russian Federation, the tax base can be reduced. These are mandatory insurance premiums for employees of individual entrepreneurs or legal entities. persons paid to the Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund, as well as the costs of paying hospital benefits.
The table is filled in based on the results of each reporting period; the values of indicators for 3, 6, 9 and 12 months are summed up.
Fifth section
Section V KUDIR needs to be filled out only by entities engaged in trade and operating in Moscow, since it was introduced to indicate the amount of trade fees, and the law on them has so far been adopted only in the capital.
This part contains one table consisting of four columns. The first indicates the record number, the second - the details of the expenditure document on which the fee was paid. The third indicates the period for which the fee was paid, and the fourth indicates the payment amount. It also summarizes the results for each quarter, half year, 9 months and year.
What to do after filling out the book
The pages of the register must be numbered, starting with the title page. The page number can be indicated with a fountain pen in the upper right corner. After all the pages are numbered, they need to be stitched.
How to sew KUDIR? There are no requirements in the law regarding exactly how a book should be bound. Therefore, when processing, you can be guided by the general rules for filing documents.
KUDiR - book of accounting of income and expenses.
KUDiR, stitched and numbered (See here “”), should be in any case, even if no activity is carried out (although in practice many do not do this).
Fine for missing a book: individual entrepreneur - 200 rubles, organizations - 10,000 rubles.
Apply: individual entrepreneurs and organizations on OSNO, simplified tax system, unified agricultural tax, PSN. Taxpayers do not maintain KUDiR on UTII!
Since 2013, there is no need to certify income and expenses in the tax book.
Correction of errors when maintaining the Book by hand must be justified and confirmed by the signature of the individual entrepreneur or the head of the organization, indicating the date of correction and a seal (for individual entrepreneurs - if available).
All transactions are reflected in chronological order based on supporting documents (agreement, invoice, check, etc.).
In each new tax period there is a new KUDiR.
If you keep a book in electronic form, then at the end of the tax period, print it out, number it, stitch it (how to stitch it - the link is given above), and sign it. Blank sections are also printed and stapled so that the integrity of the KUDiR is maintained.
We will consider the instructions on the KUDiR form for the simplified tax system, but for the unified agricultural tax and patent forms this filling is also suitable, because The forms are almost the same.
KUDiR can also be simplified in this automated one.
Front page
Field "Form according to OKUD" not filled in.
Field “Date (year, month, day)”. Indicate the start date for maintaining the book.
Field "According to OKPO". It is not necessary to fill it out. OKPO can be viewed in a letter from Rosstat (if you received it during registration), or on the OKPO.ru website.
Field "Object of taxation". Enter “income” or “income minus expenses.”
And also indicate the remaining data (current account - if available, full name, name of the organization, required addresses).
Section 1. Income and expenses
BOX 1. Serial number of the record.
COUNTER 2. Date and number of the primary document on the basis of which income was received or expenses were made.
REGISTRATION OF INCOME IN COLUMN 2
1) Cash receipts - write the date of arrival and the number of the Z-report, which you usually take at the end of the working day. Example: 01/10/2015 check Z-report No. 4545.
2) Receipts to the current account - write the date of arrival and the number of the payment order or bank statement. Example: 01/10/2015, p/p No. 45 or bank statement dated 01/10/2015 No. 45.
3) Revenue according to BSO (strict reporting form) - if several BSOs are issued during the day, then it would be reasonable to draw up a PKO (), which will indicate the numbers of all used BSOs. This PKO is entered into KUDiR. But making one entry in KUDiR based on several BSOs issued on different dates is not allowed. Sample:
4) Refund. Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.
- We indicate income based on the actual date of receipt of funds and property.
- Also, funds and property can be received on the basis of other documents (bill of lading, act of acceptance and transfer of property, etc.).
REGISTRATION OF EXPENSES IN COLUMN 2 (only for the simplified tax system “income minus expenses”)
We write the date of the expense and the document number (for example, a cash or sales receipt, payment order, cash order, Z-report, etc.).
BOX 3. Specify the content of the transaction being registered.
REGISTRATION OF INCOME IN COLUMN 3
Replenishing your own account and increasing the authorized capital is not considered income,
Therefore, it is not included in KUDiR.
1) Example of recording income:
HOW TO ISSUE A RETURN?
Let’s say you need to return the overpaid amount or return the advance payment to the buyer upon termination of the contract. In this case, enter the refund amount in column 4 (income) with a minus sign.
Example of a return record:
REGISTRATION OF EXPENSES IN COLUMN 3 (only for the simplified tax system “income minus expenses”)
1) An example of a record of issued wages and personal income tax.
2) Expenses for the purchase of goods are indicated only after their sale.
An example of such an entry:
I decided to sell laptops for 20,000 rubles. - 1 pc.
BOX 4. Enter the amount of income taken into account when calculating tax.
BOX 5. Enter the amount of expenses taken into account when calculating tax.
Filled out only by those who use the simplified tax system “income minus expenses.”
"HELP FOR SECTION 1"
For the simplified tax system “income” - only line 010 is filled in (the amount of income received for the year)
For the simplified tax system “income minus expenses” - lines 010, 020, 030 (if necessary), 040, 041 are filled in. A negative result on lines 040 and 041 is not indicated.
Section 2. Calculation of acquisition costsFixed assets and intangible assets
This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were such expenses in the tax period. For reference:
1) Fixed assets are tangible assets that are used by an individual entrepreneur or an enterprise to carry out its activities, and whose service life is more than 1 year.
Fixed assets can be, for example, industrial buildings, structures, vehicles, equipment, tools, household equipment, etc.
2) Intangible assets - assets that do not have a physical form, with a useful life of more than 12 months. These may be, for example, intellectual property, copyrights, patents for inventions, trademark rights, etc.
Section 3. Calculation of the amount of loss reducingTax base for tax
This section applies only to those who are on the simplified tax system “income minus expenses”. To be completed if there were losses in previous years or in the expired year that can be carried forward to the next tax period.
Section 4. Expenses that reduce the amount of tax(advance tax payments)
This section is filled out only for the simplified tax system “income”. The insurance premiums paid “for yourself” and for employees (if any) are indicated, by the amount of which we reduce the simplified tax system. Everything is very easy to fill out:
In this case, the sample is filled out for an individual entrepreneur who has no employees, which means the simplified tax system tax can be reduced by the entire amount of insurance premiums paid. We remind you that if an individual entrepreneur has employees, then the tax can be reduced by no more than 50% by the amount of insurance payments.
For 2014, the individual entrepreneur paid insurance premiums “for himself” in the amount of 20,000 rubles, of which:
To the Pension Fund - 17,000 rubles and to the Federal Compulsory Medical Insurance Fund - 3,000 rubles.
Insurance premiums were paid quarterly on an accrual basis in order to reduce the amount of advance payments to the simplified tax system each quarter. If the picture is hard to see, download the KUDiR sample below (Excel format).
Some preferential tax regimes relieve companies and entrepreneurs from the obligation to keep full accounting records. The legislation for such categories of business entities establishes the obligation to maintain and, upon request, provide to the Federal Tax Service such a tax accounting register as a book of income and expenses.
The Tax Code of the Russian Federation establishes that accounting of income and expenses for organizations under the simplified tax system and unified agricultural tax, as well as for entrepreneurs under the general regime, must be kept in KUDiR. At the same time, for companies and individual entrepreneurs who are on imputation, there is no need to fill out this tax register.
The book form currently used was approved by the Federal Tax Service in 2013. Depending on the system used (USN 15, USN 6, Unified National Tax Code, PSN, OSNO), it includes certain sections that reflect the necessary information for tax accounting. Therefore, it is customary to separate these registers according to the regimes applied by the taxpayer.
Important! Please note that for payers, a book of income and expenses is not maintained or filled out.
Instructions for filling
The book is filled in chronological order throughout the year. In this case, an entry is made for each document; merging is not allowed. At the end of the old year it is closed, and the next register is opened for the new year.
You can fill it out in a magazine purchased from a printing house, or using specialized programs and Internet services. The latter is the most preferable, as it significantly reduces the time for its preparation, because very often it is compiled on the basis of previously issued documents automatically.
When filling it out manually, you can make all the necessary corrections in the book, you just need to cross out the incorrect entry with one line so that it can be read. A correctional entry is made nearby, and it is certified by the signature of the responsible person.
After the tax period closes, it is printed, laced, and each sheet is numbered. Next, the book is certified by the seal of the business entity and the signature of its director. Previously, it was still necessary to send it to the office of the Federal Tax Service for affixing a stamp. Currently, such a requirement no longer exists.
Please pay attention! Keeping a book is a must. It is provided to the tax office only upon request from the inspection inspector. At the same time you can use a special Internet service for electronic maintenance of KUDiR.
Sample of filling out the book of income and expenses
Let's take a closer look at the kudir for individual entrepreneurs on USN 6 sample of filling out 2016. The differences in making entries for other modes and companies are minimal and lie in the presence or absence of sections of the book.
Front page
At the top of the register, after its name, you need to write down the name and code of the tax authority at the place of registration of the entrepreneur (location of the company). Next, indicate the tax period, for example, 2016. On the right, in the tabular section, the date of formation of the book is indicated.
Please fill in your full name below. entrepreneur, or the full name of the company, and the tabular part - registration code in statistics. The following lines contain the company’s INN or the individual entrepreneur’s INN.
Then you need to indicate the object of taxation. If filling out is done using software, this is where you need to configure the sections of the income and expenses ledger that are visible for a particular case. You need to select a value from the list with two elements “Income” or “Income reduced by expenses.”
After this, the currency and its bit size are selected in which the indicators will be entered into this tax register. In the table on the right, the currency code is entered according to OKEI.
Below is the full address of the location of the company, or the registration (residence) of the entrepreneur.
In the next line you must write down the numbers of current accounts and the names of the banks in which they are open. If a business entity has several of these, then all of them are indicated here.
Income and expenses
This section is divided into four reporting periods: for the 1st quarter, for the 2nd quarter, for the 3rd quarter and for the 4th quarter. It is advisable to start each subsection on a new sheet.
This part of the income and expenses ledger consists of tables.
In the “Registration” columns, data is entered about the number in the order of recording, the date and number of the document that reflects the business transaction, and its brief content.
The “Amount” column is divided into two columns “Income” and “Expenses”.
Depending on the nature of the operation of the business entity, the amount of the document is entered either in the first column or in the second. In this case, the amounts are reflected rounded to the nearest kopeck in accordance with the articles of the Tax Code of the Russian Federation devoted to the corresponding regimes.
Organizations and entrepreneurs using the simplified tax system 6, in accordance with the law, fill out only the “Income” column. Each subsection has its own numbering of entries, which each time starts from 1. At the end of each table, you need to summarize, displaying the total amount for the columns with indicators. Moreover, the second and subsequent subsections have a line with cumulative values that are summed up.
Attention! Organizations and entrepreneurs using the simplified tax system 15 also fill out the “Certificate for Section 1”.
Here the total amounts of income and expenses for the tax period are indicated, as well as the difference between the minimum tax and that calculated for the previous year. This is due to the fact that taxpayers who paid the minimum tax last year are entitled to this amount difference in the current year.
Calculation of expenses for the acquisition of fixed assets and intangible assets taken into account when calculating the tax base
Attention! This section is filled out by business entities applying the taxation regimes of the simplified tax system 15 and the unified agricultural tax.
Just like the first section, it is divided into subsections according to reporting periods.
In the tables of this part of the book of income and expenses, you must enter the entry number in order, the full name of the objects (fixed assets and intangible assets), the cost of which is taken into account when calculating the tax.
According to the Tax Code of the Russian Federation, a taxpayer using the simplified tax system 15 or the unified agricultural tax during the tax period has the right to take into account the cost of these funds if they are paid, accepted for accounting and, if necessary, put on state registration (for example, cars, buildings, structures). Therefore, in the following columns it is necessary to enter all these dates sequentially. The next column contains the initial cost of the object, expressed in rubles.
Columns 7 and 8 of the table are filled in by business entities that have switched to preferential treatment, already having fixed assets and intangible assets on their balance sheet. According to the law, taxpayers can also take into account their residual value in amounts that depend on the period of their use.
Column 9 records the number of quarters during which the new facility was used in the tax period. For example, if a car was purchased in April 2016, then the indicator for it will be 3.
Column 10 indicates the share of the cost of the above objects taken into account for the tax period. For objects already on the balance sheet, it depends on the useful life and is determined by the Tax Code of the Russian Federation; for new ones, it is equal to 100%.
The indicator of column 11 is determined by the ratio of Gr.10 to Gr. 9
In columns 12 and 13, it is necessary to calculate the cost of the object attributable to the current quarter and the total for the year.
For example, a car was purchased and registered in April 2016 at a cost of 900,000 rubles. For the second quarter, the taxpayer has the right to take into account the cost of 300,000 rubles. (900000 * 100% (Gr.10)/ 3 (Gr.9)), which must be entered in Gr.12. The value of the Gr.13 indicator will be equal to 900,000 rubles.
Columns 14 and 15 are filled in for fixed assets and intangible assets already on the balance sheet. Since their cost is expensed over several periods, column 14 indicates the cost already included, and column 15 indicates the remaining amount that will need to be included in the next period.
Column 16 must contain data on the date of disposal of these objects. This is due to the fact that fixed assets and intangible assets, whose value was taken into account for taxation, the business entity does not have the right to alienate during the period specified by the Tax Code of the Russian Federation.
Each table has total rows.
Calculation of the amount of loss
The section is filled in line by line. Line 010 indicates the total amount of losses for previous years. Then, in lines 020-110, this amount is deciphered, indicating the years.
Line 120 defines the basis that can be reduced by previously incurred losses. The value of line 040 from the help to section 1 is transferred here.
Line 130 contains the amount of loss by which the tax base for this year was reduced.
Line 140 must be completed if the loss was received in the previous year.
Line 150 will contain the amount of the loss that can be carried forward and offset in subsequent years. In lines 160-220, the taxpayer has the right to indicate specific amounts for future years.
Expenses provided for in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation
This section is included in their book only by those taxpayers who are in the simplified tax system “Income” mode. Here you can indicate social payments (insurance contributions, sick leave, payments under personal insurance contracts), by the amount of which the tax base is then reduced.
This section is filled out for each quarter separately, i.e. The annual book will contain at least 4 sheets.
The title of the sheet indicates the names of the period for which the transactions are contained.
The section consists of 10 columns in which data is entered line by line:
- Column 1 contains the line number in order.
- Column 2 contains the name and date of the payment document with which the funds were transferred. Column 3 records information about the period for which this payment was made.
- Columns 4-9 include specific amounts of expenses incurred. Column 4 indicates the amount of contributions transferred to the Pension Fund. This includes, as well as for hired workers.
- Column 5 - the amount of contributions paid to social security.
- Column 6 contains contributions transferred to medical insurance.
- Column 7 contains contributions for injuries.
- Column 8 contains the amount of sick pay paid by the employer from his own funds (the first 3 days of sick leave).
- Column 9 includes the amount of payments under personal insurance contracts.
- Column 10 is the total amount for the line, the result of adding the numbers from columns 4-9.
The last line of the section is the total line for the reporting period. It contains the total amount of contributions for each of the columns, and the total amount of all expenses incurred in the period.
KUDIR, in accordance with the legislation of the Russian Federation, is the main and only tax accounting register for organizations and individual entrepreneurs that have chosen a simplified taxation system. The obligation to maintain the document is assigned to all “simplified” residents, regardless of the chosen taxable object. The only difference is in the order in which the information is presented. Until 2013, all accounting books were subject to mandatory certification by the tax authorities, and only from January 1, 2014. this requirement was canceled.
The book of income and expenses, a sample of which is given below, is a register of this accounting, mandatory for legal entities and entrepreneurs who have chosen the specified special regime.
Until 2013, KUDIR was required to be submitted to the inspectorate at the place of registration for certification. Since last year, this requirement has been abolished, but this has not affected the need for the organization and individual entrepreneur to maintain and have the specified document on the simplified tax system. All taxpayers using the simplified special regime are required to keep a book, regardless of the object of taxation and legal form.
More details about what is to be included in the book and the consequences of failure to submit it
To summarize the above, let us summarize the main features of filling out the KUDIR on the simplified tax system “income minus expenses”:
- The book is kept by both legal entities and individual entrepreneurs. For the latter, this is the basis for exemption from accounting;
- Since 2013, there is no need to have this document certified by the tax authorities;
- At the beginning of each year, a new book is opened in which all income and expenses accepted under the simplified tax system are to be reflected. Even if there is no activity, the register must be completed and submitted to regulatory authorities upon request. The absence of this document is grounds for prosecution.
- Accounting is maintained in chronological order, transactions are reflected positionally;
- On the simplified tax system - 15% of the Title Page, Sections 1,2,3 must be filled out. Section 4 is completed only